I agree the 107th New York Infantry regiment was not at the battle of Jerusalem Plank road, on June 22nd, 1864. The 107th NY was in MG. Sherman's Army in the Atlanta Campaign.

The 107th Pennsylvania Infantry Regiment, was in the 5th Corps at that time period and thus they are ruled out.

So my thoughts are the 106th Pennsylvania Infantry Regiment from the Philadelphia Brigade. The 106th PA, lost both of their flags.

Have a good day,

Shawn Prouty